REGISTERED COMPANY NUMBER- SC389404 {Scotlandl
RF.CISI'ERED CHARII'Y NUMBF.R- 038822
Report of tbe Tru$te¢s and
FinaN¢ial St4tEmellts for the Year Ended JI Jarkuary 2026
for
InDerleitheD ComfftuRIty Trust
Gall Robertson CA
Tweedside Park
Tweedbank
Galashicls
Selkijkshire
TDI 3TE

Innerleithen Community Trust
Contsnts of the FinAReial Ststtments
ror the Y¢Ar Ended 31 JAnuary 2026
Page
Report of the Trust¢ts
Independent Examin¢r'$ Report
Stattmtrtt of Finantl81 Activltles
BAIAnc¢ Sheet
Notts fo the Fill#ntial Stattments
8 to 13

Intterleithen Community Trnst
Report of the Tru$tte
for the Y¢ar End¢d 31 Januxry 2026
The iM5tees who aTe also dire¢icirs of the charity for the purpose5 of the Companies Act 2006, present thcir rcport with
the financial Sldternenis of the charity for the year ended 31 January 2026. The tru51ees havc adopied the provisions of
A¢counting and Reporting by Lharities.. Statemcllt of ilecotllmended Praclitt applicable to Chatiiies preparing Iheir
a¢¢oullis in accordancc wilh ihc Financial Reponing Siandard applitable in the IJK and Republt¢ of Ireland IFRS 102}
leffrclivc l January 2019).
OBJECTIVES AND ACTIVITIFS
ObJtctlve5 and Mim5
The object of the charity IS the advancement of citizenship and community developmeni, including njral ￿generation,
and the pl￿MOtIon of civi¢ responsibility, volunteering and Ihe volunlary sector, all within Innerltlthen, Traquair and the
Glen area compTi8ing of the all posicode units in EH44. by providing 8rdntS to individudis or orwdnisalions enabling then
to corry out activities.
ACHIEVEMENTS AND PERFORMAIYCE
Charitable activitles
This Teport covers thc pthyod fron) Febrnary 2025 to January 2026. We rcport on 8noth¢r busy. ditTicult ar￿ productive
year for ICT.
Aftcr stomi damage in Wood, it was agreed te cost profe￿lOnal expertise to tnakc tr¢¢ damagc safe. The mu¢h-used
P21hways irt Ihe wood were made safe by volunteers dnd a 10¢81 tree surgeon carried out Èhe major works to reinove as
many of the obviou5 unsafe risks 8s possibl¥.
The Mill Lade Paih Pll)jecl saw a series of workshops on hcritage, ecology and in(fu5trial archaeology carried out io
glean inforniaiion about the Lade and interpr¢iation boards along the Lade were produced. Two days with the
Ar¢haeologists weir useful and a walk with the S￿¢1411$1 Ecologist and Artist took plac& The workshops involved
primary schiN)I children. older lover 60s) tnembers of Ihe cornmunity who have mcmories of the Lade, the youth Glub
and a public meciing was held. The inte￿retiVe panels werc installed by volunieeis and the paih O￿le1allY opcned in
Novcmber. Funding frotn Desiinatiotl Tweed is aGknoivledged as i5 the volunteer inpuL from Rachel Hunter.
Materials from the Mills of Twecddalc Project formed an exhibition at the We115 in July for a ¢wo-week openinu4 Also,
display at Iht silver bartd con¢¢¢ where the musical theme was local industry saw great In￿reSt in the exhibition. At
both cvent5 voluntCCTS Tnanned the exhibitions.
Voluntcers iumed out artd good progress on the TVRP w8s made over the summer. New volunteer8 have come fonyard
and Ihey are in a younger age group. On the WalktTbum section Ihe counter measured an averdge of 483 cyclist per
week using the pathway 8$ ivell gs many wBlkers of all ages. We are pleased to ¢ontinLtt maintenance on these
community assets.
Flower baskets were watered by volunteers again and some new younger recruiis have come forward to replace those
who have dropped outl Thanks are duc to all our volunteer5 and we are pleased io provide opportunities that benefil the
Community.
CaErlte Mill ha8 now ken demolished for ￿develOpMent. This Trnst expressed interest in taking over thc buildirtg
beside the old back gates uf the mill. Discussions around the PTOS alld cons of progressing this are ongoing.
We
requested a visit 10 look at the building beforc a decision will be made on taking the building ovcr and creating a textil¢
heritage hub.
The H¢r&t4ge Group is still activ¢ and will meet wilh ihe (kveloperto havc input on h¢rtiagc a$￿S of the mill 5jt¢.
Our Trishaw has had enoiher busy year providing a facility for thosc le&8 able to get out ano enjoy the countyside.
Rcsidents for the Si Rvnan's care home and Imercer Court.%helteTed housing Complex hdx regular weekly ouiings. Also,
the RVS group who meet in the church and providc wlivity &nd lunche5 Used the seTviee over the Summer months.
Requests for outings contiDue from memb¢r5 of the cornmunity of all age5, including a bride on the way to her wedding.
In total 126 outings with 47 individuals benefited at community events and on s¢enTrc route5.
It was ple&8ing to S￿nd over £15,OOCI on project5 to benefit the community in the last yeai. we thank Jean Wilson for
her role a5 T￿asurer and all I'Iu51ees gnd vtslunteers and thank you all for your support and backup ovcr th¢ 18st ycar.
Page I

Innerleithert Community Trust
Rtport of the Trustees
for the YeAr Ended 31 January 2026
FINANCIAL REVIEW
Flnanelal posltlo
Alihough there has been an in¢rease in totsl grants received, rhe￿ h&8 been a decrease in donations received as last ye8r
was highcr than usual. Overall the charity has ￿nerated a deficit of £3,668 in the year {2025- deficit of £3.7061.
The in)st continued lo act a5 banker for IhT¢e local volunteer ¢ommunity wups. recording ih¢ir incotne and
exp¢rtdittJre, receiving donations and making funds available as required. IndepEndently, the groups manage th¢
¢ultivate the Flowerbeds, thc Wells GTOUP maintains the ganlell5 al Si. Ronan's Wells Ihe Mill Lade. We will
continue with the Wc115 Gwup 8nd held £825.21 for thetn at ihe year end.
Reserve5 polley
The charily aill)s 10 hold funds io ¢over at least three months. Worth of eosts. Total unrestricted re5etves available at year
end was £1 1:45212025- £12,958).
FUTURE PLANS
l.'uture plans for the Memorimi Hall and St Ronan's We115 were called into question after SBC initiated a review of all
PTopcnies with a view lo clostng or Iransferring asscts to Sa￿ moncy. A publÈ¢ meeting for all Ènteresied Pdrties in the
commullity was well attended. The future of the Ilall and thc Wells building5 W¢Fe discU￿ed. Tm'o groups were sel up
after the meetingy onc lo look at the future of the Wells and one to look a¢ taknng uver ihe management ofthe I lall. Both
re Still work5 in progrc&8 and things are moving forward
srRucfuRE, GOVERNANCE AND MANAGEMENT
GoverniDg dotument
The charity is Lontrolled by i(￿ governing document, a deed of trust, and COTtsiiiuies a lirniied company, lirDited by
guatantee, as defined by thc Con)panie% Act 2006.
Risk man8gemeDt
Thc trustees have a (luly to identify and ￿leW th¢ risk% to which the Charity is cxposed and to ensu￿ appropriate
controls are in place lo provide rea50nablc a%surance against fraud and error. Con5id¢ratson is given 10 this area at
Trust¢ts' tneelings which take place four tts five timcs a yVdT.
RkFERENCF, AND ADMINISTRATIVE DETAILS
R¢gisttred CompaDy Thumber
SC389404 (Scotlandl
Registered Chgrity number
038822
Rcgi$ttred office
L¢ithen Fool
Prin¢es Street
Inn¢rleithe
F.H44 6JU
Trustets
R M¢Qinn
G Brown
D J C Gordon
F. McKie
J H Li5tcr
Mrs J Wilson
G Mell(le
Page 2

Ennerleithcn Community Trust
Report of the Trusttes
for the Year Ended 31 January 2026
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Pamela Raillie CA
(iull Kobcrtson CA
Tweedside Park
Tweedbank
Galashiels
Selkirkshire
ITJI 3TE
Approved by order ofihe btrdrd of trustee5 On ..
. and S1￿cd on its l￿haIr by:
Mrs J Wi150n- Trustee
Page 3

Indep¢Dd¢rtt ExAminer'$ Report tu the Trustee5 of
Inn¢rlelthen Commuttity Trust
I report an the a¢¢ounis for the yeAT ended 31 Janwary 2026 sel out ort pagcs five to thirteen.
Re5PCCtiY¢ responsibilitles of trustees t￿miner
The charity's Irustee5 aTe respon%iblc for the preparation of the accounts in accoithllce wilh the tenn.% of the Charities
and Trustee Investment (Scotlandl Act 2005 and Ihc Charities Accounts {SLoiland} Regulsiiolls 20061&% amcndcdl. The
charity's tru5te¢s considci. thai the audit requirement of Regulaiion Iolllla) to Icl of thc A¢¢ounL% Rcgulations docs not
apply. It 15 rny rwonsibility to examine the a¢courtis as r¢quiTed undei. Scction 44(1)Ic} of the Aei and to btare whether
particular matters have come to my attEnlion.
Basis of the Andependtht txftminer'5 report
My examination was caffied our in ac¢ordgnce with Regulaiion I l of the Charities A¢counls (Scotland) Rcgulations
21K16. An examination includes a review of Ihe Jccounling reeon4s kept by thc charity and a compari50n of ihe accounts
pr&sentcd ivith Ihose recoTds. It also include5 cunsideration of any unusual items or dis¢losures in the aCcO￿nts, and
seeking explanations from you as trustees concernirtg any such matters. The procedures undertaken do nol provide all
the evidence that %vould be required in an audit. and ¢onsequently I do not express an audit opinion on the view given by
the account5.
IndepeTkdent txAminer 5 5t#temeDt
In collneetÉon with my eXarniJa¢i0￿ no tnattEr has come to my attcntion-.
11) which gives me rs￿Onable ¢ause io belicve Ihai, in ally material respect, the requirements
to keep a¢¢ounling record5 in accordatjce with Section 44IINal of the 2005 Act and Regulation 4 of ihe 2￿6
Accounts R¢gulotions: and
prepare a￿OUnts ivhich accord with the Ac¢ouniing recorts and to c(xnply with Regulation 8 of the 2006
A¢¢ounls Regulatiorts
have not been met. or
12) io which, in my opinion, attention should be drawn in ord¢r to enable A proper undets18Jding of the a¢¢ounls to be
reached.
Pamela Baillie CA
The Institute of Chartered Awourtlants of Scotland
Gall Robertson CA
'Fwc¢dside Park
Twcedbank
Galathiels
Selkirksh
TDI 3TE
Date:...
Page 4

Innerleithen Community Trust
Statement of b"inathei&l Activities
for th¢ Year Ended 31 J8nu8ry 2026
31.1.26
Total
funds
31.1.25
Total
funds
Unreslricted
nds
Re5tTlCttd
fund5
Notc5
INCOME AND KNDOWMEP4TS FROM
Donations and legacies
2,692
2,692
3 JOO
Chgritable aetlvltles
General
1,000
1,000
7,220
Other trading activili&s
104
37
3,796
3.796
10,557
EXPENDITURE ON
Raising funds
(6)
{6)
Ch8ritable aetlvltles
GencJ?I
7.470
7,470
14,259
Total
7.464
7,464
14,263
NET INCOMEIIEXPENDITURE)
{3,6681
13.668)
(3.706)
RECONCII,IATION OF FUNDS
Total funds brought forward
30.327
30,327
34,033
TOTAL FUNDS CARRIED FORWARD
26,659
26.659
30,327
The notes forni part of these finan¢ial %tatemen¢s
Page 5

Innerleitben Cominunlty Trust
Balance Sh¢Et
31 JanuL4ry 2026
31.1.26
'rotsl
funds
31.1.25
Total
funds
Utvesiricted
nds
R¢%lTiCted
funds
Notes
FIXED ASSETS
Tangible a55cts
15,207
15,207
17,369
CURRENT ASSETS
Stock5
Cash at bank
825
825
12,342
819
13,595
1.167
12,000
1,167
13,167
14,414
CREDITORS
Amounts falling due within one y¢aT
{548}
{1,456)
NET CURREIYT ASSETS
11.452
11,452
12.958
TOTAL ASSETS LESS CURRFNT
L￿BILITIEs
26,659
26,659
30,327
NET ASSETS
26,659
26,659
30,327
FUNDS
Unre51Ticl¢d fvnd$
26,659
30,327
TOTAL FUNDS
26,659
30,327
The Ghbritable company 15 entitled to exemption from audii under Scctloll 477 of ihe Companie5 A¢t 2006 for the year
ended 31 January 2026.
The tll¢mitrs have not requi￿[ Ihe company to obiaiD an 2udit ot. sts financial ststements for the year ended
31 January 2026 in accordance with S￿lI0n 476 of the Companics A¢1 2￿6.
The trustees acknoivledg¢ ihcir responsibilities (or
{u)
ensuring that the Charitable company k¢eps a¢¢ountlllg recor(Is ihai comply with Sections 386 and of the
Companies Act 20L16 and
preparing financial 51aiemenis which give a true and fatr view of the state of ofYair8 of thc chaTitAble company as
at the end of each financiol year and of its or deficit for cach financial year ￿ accorddn¢e with the
requiTemcnls of 8ectioTh% 394 and 395 and which oihenvise comply ivith the requitEmenls of Ihe Comparties Act
2006 relating to financial statemenis, so faras applicabl¢ io Ihe chariiable company.
{b)
The no1¢5 form part of these financial %tatemcn¢s
Page 6
continued...

Innerleithen Community Trust
BalY4nee Shett- coDtinued
31 January 2026
These financial statemenis have I￿¢￿ prep￿d in accordance with the piDvi%ions 8pplicable 10 ¢haritable companies
bubje¢r to the small compdrties regime.
The financial statemcllts were approved by the Boar(l of Tn￿le¢S artd authOri￿d foi issue
and were signed on it5 behalf by..
on
J Wilson- Tn￿te¢
R McGinn- TrustEe
The notes fomi pan ofihese finatt¢ial statements
Page 7

IDnerleitheN Communlty Trust
Not¢$ to tILe Financial StattThents
for tlie Year Ended 31 January 2026
ACCOUNTINC POLICIES
Ba515 of prtparing the finanrlal ststements
The financial siaiement5 of th¢ chariiable company, which is a public benefit cntity under FRS 102. havc been
prepaiyd in accordance with the Chariti¢% SORP IFR8 102) 'Accountirtg and Reporting by Chsriiies.. Statemcnt
of Recommended l)raciicc applicable to Cha￿tleS preparing their actounts in accordance with Ihe Financial
Reporting Stand£tTd applicable in thc UK and Republic of Iteland IFRS 102} (effective l January 20191,,
l inancial Rcporting Standard 102 'The Financial Reporring Siandatd applicable in the UK and Republic of
Ireland, and the Cornpunies A¢1 2006. The financial statements have been pr¢partd undcr the hi5tori¢al Cost
conventiott.
Going Conccrn
Thc directors have assessed a pcriod of 12 months from the date of approval of the financial slJtemenls and
Consider that no material unertainties exist thai cast signiticanl doubt about Ihe ability of the company to
continue as a going conttm. Thus the director5 adopt the going concern ba555 of accounting in prq)aring the
financial sraiemenls.
Income
All income 15 recognised in thc Stattmenl of Financial Activities ontt the charity ha5 enlitl¢ment LO the fiJnd5, It
is probablc (hal the income will be received and the amount can be mea5uird reliably.
Expertditure
Liabilities are recognised as cxpenditure as won &8 there is a le￿1 or constructive Libligation committing the
charity to Ihal expenditu￿ it is probable thai a tran5f¢T of e¢onomic benefits will k requiiEd in settlement and
the amount ofthe obligaiion can bt measured reliably. Exptndiiure is accounted for on an accruals basis and ha5
been c1￿51r1ed under heading5 that aggregaie all cost Irlated to the catcgory. Whcrc w5ts cannot be dircctly
attributed lo paiticular headings they have b¢en allocated to activities on a basis consistent with the use of
resources.
Tawgible flxtd asset5
D¢preciaiion 15 provided Itt the following annual rates in order to write off the cost less estimated Te5idual value
of ea¢h assets ovei. 115 estirnattd useful life.
Land is held )1 cosi with no deprcciation provtded.
Plant and ma¢hin¢ry
20Q/o on cost.
Compuierequipmeni
- 25% on c05t.
Stotks
Stocks arc valued at the lower of ¢o$t and net rcali5able value, after making due a]lowance for obsolcte ortd slow
moving items.
TgxAtion
The charily is exempt from corporaiion t&x on its charitÈble activitie5.
Fund accoknntlng
UnTe5tricted funds can be uscd in ac¢ordan¢e wilh the charitable objeeiives at Ihe discretion of the trustee5.
Restricted fvnds cth only be used for particulaT rtJtricied purposes within the objccls of the charity. Restrictio
arise when specificd by th¢ donor or when funds are rnised for particular r&%th¢ted purposes.
Further explanation of the nature and PUTP(kqe of cach fund is in¢luded in the tJote5 10 the financia] statemEnt5.
Provisions
Provision5 aTt ￿COgnISed when ihe enlily has an obligation at the reporting date ￿ a rcsult of a pasi event,. it IS
probable that the entity will be required to transfer tconnmic benefits in selllemenl and the UTnouni of the
obligaiion can be estimated reliably. Provisions aT¢ recognised &$ a liability in ihe staiement of finHnLial p)Silion
nd th¢ amount of thc provi5jOll as an ¢xpen5C.
Page 8
¢ontinued...

Innerleilheb Commuiiity Trust
Notes to the Financial Statements-
for the YtAr Ended 31 J8nu8ry 2026
ACCOUNTIIYG POLICIES- tontinued
Provisions
Provi5ion5 aTe irtiiially measured zt Ihc best cstimate of the amount required to settle Ihe obligation ai Ihe
reporting dale and subsequently reviewed et ¢8ch ￿porting dale and adjusied to reflect the ¢urrenl be51 e51iTnaie
of Ihc amount that w(>uld bc required ro settlc the obligation. Ally adju$imenls to the alnounts previously
Te¢ogni%ed are recognised in profit or lobs unless ihe provision was originally retognised a5 part of the CO￿ of an
asset. When a pl￿vIsiOn is measured al th¢ present value of the amount expccted io be Tcquired 10 settle the
obligation, the unwinding Of the discount 15 recognised in tinance c<>sts in profit or10&8 in ihe per￿0d it aTises.
OTHER'fRADING A￿ly[T]￿s
31.1.26
31.1.25
Book sales
104
37
NET INCOMEIIEXPENDITURE)
Nei incomellexpenditurel is stated after ¢haJEingllcreditingl'.
31.1.26
31.1.25
Depr¢ciatioo- owned as8ets
2,162
2,177
TRUSTEES, REMUNERATION AND BENF.Fl'rs
There were no tru5tees' remuneration or other benefit5 for the year ended 31 Jartuary 2026 nor foT the year endcd
31 Jartuary 2025.
Tru51ee$ expenses
There ￿Te no t￿St￿5, expeN8e8 paid for the ye9r ended 31 January 2￿26 noT for the year endcd
31 January 2025.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfIviTIF,S
Unrcstricled
funds
Restricted
funds
Total
fijnds
INCOME AND ENDOWMENTS FROM
Donations and l¢ga¢ies
3,31K>
3,3
CbY4rit#blt #etivllie5
General
7,220
7220
OthcT trading a¢tivities
37
37
Total
10.557
10,557
EXPENDITURE ON
Rai8ing fund5
Charit#ble &etlvltie5
General
14,223
36
14,259
Totsl
14,227
36
14,263
Pggc 9
continued..

InDerleithen CoThnkunity Trust
Notes to the StatemeNts- ¢ontinued
for the Year fi ndtd 31 JAnuary 2026
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- tontinutd
U￿£Stricted
Restricted
funds
fund5
Total
funds
NET INCOMEI{F.XPENDITURE)
{3,6701
6J15
(36)
16,3151
13,706)
Transfers bthveen funds
Net movement Ill fitnds
2,645
(6,3511
(3,706)
RECONCILIATION OF FUNDS
Total funds brou8ht foiward
27,682
6,351
34,033
TOTAL FUIYDS CARIUED FORWARD
30,327
30,327
TANCIBLE FIXED ASSF.I'S
F]tehol(I
property
Plant and
machinery
Computer
t9￿1pment
I'otals
COST
Al l February 2025 and 31 JonU21y 2026
12,630
16,803
572
30,005
DEPRECIATION
At I I.'ebruary 2025
Charge for year
12,064
2,162
5T2
12,636
2,162
At 31 January 2026
14,226
572
14,798
NET BOOK VALUE
At 31 January 2026
12,630
2,577
15,207
At 31 January 2025
12,630
17.369
STOCKS
31.1.26
31.1.25
Stocks
825
819
Page 10
conlinud...

Inntrlelthen Communyty Tr￿t
Notes to the Financial Stk)ttments- Contirtutd
for the Year Ended 31 J&nu8ry 2026
CREDITORS: AMOUNTS FALLING DUE IVITHIN ONE YEAR
31.1.26
31.1.25
Other creditors
AcGrued expense5
.320
395
1,230
226
1.715
1,456
MOVEMENT IN FUNDS
Nel
movernent
in fund
At
31.1.26
At 1.2.25
Uortstritted fund5
General fund
30,327
13,668)
26,659
TOTAL FUNDS
30.327
13,668)
20,659
Net movement in funds, in¢luded in thc above are as follows-.
Incoming
TC50ur¢es
Re50ur¢es
expcnded
Movement
in funds
U]Jre5trictsd fvnds
Gcneral fijnd
3,796
17,464)
(3,6681
TOTAL FUNDS
3.796
(7,4641
(3,6681
Comparative5 for movetllent ID funds
Net
movemetlt
in funds
Transfers
beiiveen
fvnds
At 1.2.24
31.1.25
Unre5trictcd funds
General fun(1
27,682
{3.670)
6,315
30J27
Rcstritted funds
Pathway maintenance
6,351
136)
(6,3151
TOTAL FUNDS
34.033
13,7061
30,327
Page 11
¢oniinued...

Innerleitben Community Trust
Notts tts the Financial St*temtnts- continued
forthe Year Ended 31 2026
MOVF.MENT IN FUNDS- tolltlnued
Comparaiive nei movemenl TD funds, included in the above are as follows-
Inwming
sources
Re50UK¢S
expended
Movement
in fund5
Unrtstt4¢ttd funds
Gene]al fund
10,557
{14,2271
{3.670)
Restricted funds
Pathway maintenance
{36)
{36)
TOTAL FUNDS
10,557
(14,2631
(3,7061
A current year 12 months and prior year 12 months cornbined wsiiion i5 a5 follows:
Net
movemcnt
in funds
Transfer5
b¢tween
Al
31.1.26
At 1.2.24
Unrestricted funds
Gencral fun
27,682
(7,3381
6.315
26,659
Rt5trltted funds
Pathway maintenance
6,351
136)
16,315}
TOTAL FUNDS
34,033
17.3741
26.659
A current ycar 12 moniiL8 and prior year 12 months conibined net mi>vemenl iD funds, included in the above are
&s follows..
Incoming
resources
Resources
expended
Movettlent
in fvDds
Unrestrict¢d funds
General fund
14.353
{21.691)
17,3381
Reslricted fllnds
Pathway Fnaittlenance
(361
136)
TOTAL FUNDS
14,353
121,7271
{7J74)
l>ag¢ 12
continued...

lrtntrleithtn CommukTrSty Trust
Notes to the Fin#nelal StAtetnents- eontlnued
for the Year Ellded 31 Jaiiuary 2026
io.
RELATED PARTY DISCLOSURKS
There were no related party transactions forihe year ended 31 January 2026.
INDEPENDENT EXAMINER
The amoulll payable to Gall Robertson for the independcni examination of the accounis is £765 12025 - £6401
ortd for company secretarial dutiC5 is £I1012025- £235).
12.
COING CONCERN
The trustees know of no material urtcertaintie5 relating to the charity'5 ability to continue as a going con¢em.
13.
PUBLIC BENEFIT ENTITY
Thc chaTity is a public benefii eniity.
14.
VOLUNTEERS
The charity does Tely on voluntcer5 10 ¢arry out the 5ervi¢es os arranged by ihe irustees such as maintenance of
paths and upkc£p of flower baskets.
Page 13